Part 2

SUPPLEMENT

ID

Simple or

 Special Name Type Description Rule

1 SIMPLE USSGL ACCOUNT NUMBER Look Up

A six-digit number used to identify a specific USSGL account. Pass 

2 SIMPLE DOLLAR AMOUNT Bulk File

The dollar amount field can be up to 21 numerical characters with no decimals. Last two places are assumed decimal. Pass 

4 SIMPLE

Trading Partner Agency Identifier and Main Account Look Up

The Trading Partner Agency Identifier and Trading Partner Main Account must be a valid TAS. Pass 

7 SIMPLE Debit Credit Indicator SGL Simple

Each USSGL account must have a Debit or Credit Indicator. Pass 

8 SIMPLE Begin End Indicator SGL Simple

Begin End Indicator is required for the applicable USSGL accounts. Pass 

9 SIMPLE Federal Non-Federal Code SGL Simple

Federal Non-Federal Code is required for the applicable USSGL accounts. Pass 

10 SIMPLE Exchange Nonexchange Code SGL Simple

Exchange Nonexchange Code is required for the applicable USSGL accounts. Pass 

11 SIMPLE

Custodial Noncustodial Indicator SGL Simple

Custodial Noncustodial Indicator is required for the applicable USSGL accounts. Pass 

12 SIMPLE Authority Type Code SGL Simple

Authority Type Code is required for applicable USSGL accounts. Pass 

13 SIMPLE Apportionment Category Code SGL Simple

Apportionment Category Code is required for applicable USSGL accounts. Pass 

14 SIMPLE

Year of Budget Authority Indicator SGL Simple

Year of Budget Authority Indicator is required for the applicable USSGL accounts. Pass 

15 SIMPLE Availability Time Indicator SGL Simple

Availability Time Indicator is required for the applicable USSGL accounts. Pass 

16 SIMPLE BEA Category Indicator SGL Simple

BEA Category Indicator is required for the applicable USSGL accounts. Pass 

Data Validations - Summary

U.S. Standard General Ledger

Bulletin No. 2023-11 VII VSR - 1 
Part 2

SUPPLEMENT

ID

Simple or

 Special Name Type Description Rule

Data Validations - Summary

U.S. Standard General Ledger

17 SIMPLE Prior Year Adjustment Code SGL Simple

Prior Year Adjustment Code is required for the applicable USSGL accounts. Pass 

18 SIMPLE Reimbursable Flag Indicator SGL Simple

Reimbursable Flag Indicator is required for applicable USSGL accounts. Pass 

19 SIMPLE Budgetary Impact Indicator SGL Simple

Budgetary Impact Indicator is required for applicable USSGL accounts. Pass 

20 SPECIAL

Disaster Emergency Fund Code Compound

Disaster Emergency Fund Code is required for applicable USSGL accounts. Fail 

21 SIMPLE GTAS Fund Type SGL Simple

Specific USSGL accounts are valid for each GTAS Fund Type. Pass 

22 SIMPLE TAS Status SGL Simple

The USSGL accounts must be valid for the TAS Status. Pass 

23 SIMPLE Borrowing Source Code SGL Simple

Borrowing Source Code is required for applicable USSGL accounts. Pass 

24 SIMPLE Reporting Type Code SGL Simple

The USSGL Accounts must be valid for the Reporting Type Code. Pass 

25 SPECIAL

USSGL Accounts Restricted to Appropriation Flag "I" and "M" Compound

Some USSGL accounts can only be reported if the Appropriation Flag on the SMAF is "I" (Indefinite) or "M" (Mixed). Fail 

26 SPECIAL

Anticipated USSGL Account Balance in Period 12 Compound

If the period is 12, then the account balance for all anticipated USSGL accounts must be zero. Fail 

27 SPECIAL

Credit Cohort Year and Financing Account Code Validation Compound

If Financing Account Code for the TAS is D (Direct) or G (Guaranteed) on the SMAF and the USSGL account is budgetary, then the Credit Cohort Year is required. Otherwise, Credit Cohort Year should be null. Pass 

Bulletin No. 2023-11 VII VSR - 2 
Part 2

SUPPLEMENT

ID

Simple or

 Special Name Type Description Rule

Data Validations - Summary

U.S. Standard General Ledger

28 SPECIAL

PYA and Beginning Balance Validation Compound

If the Begin End Indicator is B (Beginning), then the Prior Year Adjustment Code value must be X (not an adjustment to prior year reporting). Fail 

29 SPECIAL

Program Report Category Code and Apportionment Category Code Validation Compound

If the Apportionment Category Code is E, then Program Report Category Code (number) must be null. Fail 

30 SPECIAL

Apportionment Category B and Apportionment Category B Program Code (Number) Validation Compound

If Apportionment Category Code is B, then Apportionment Category B Program Code (number) is required. The values must be between 6011-6159. Fail 

31 SPECIAL BEA Category Validation Compound

The Bulk File BEA Category Indicator must agree with the TAS level BEA Category Indicator on the SMAF, unless TAS level BEA Category Indicator on the SMAF is N (NET), in which Bulk File BEA Category would be M (Mandatory). Fail 

32 SPECIAL

Is First Year and Year of Budget Authority Indicator Validation Compound

If Is First Year is Y, then Year of BA must be NEW. If Is First Year is N, then Year of BA must be BAL for annual & multiyear TAS when using PYA of X, and can be NEW or BAL for X year TAS and for annual & multiyear TAS when using PYA B or P. Fail 

33 SPECIAL

Federal Non-Federal Code and Trading Partner Agency Identifier Validation Compound

If Federal Non-Federal Code is F (Federal), then Trading Partner Agency Identifier is required. If Federal Non-Federal Code is G (General Fund of the U.S. Government), then Trading Partner Agency Identifier must be 099. Exceptions may apply. Fail 

Bulletin No. 2023-11 VII VSR - 3 
Part 2

SUPPLEMENT

ID

Simple or

 Special Name Type Description Rule

Data Validations - Summary

U.S. Standard General Ledger

34 SPECIAL

Federal Non-Federal Code and Trading Partner Main Account Validation Compound

If Federal Non-Federal Code is F (Federal), then Trading Partner Main Account is required. Fail 

35 SPECIAL

Federal Non-Federal Code G and Trading Partner Main Account 0000 Validation Compound

If Federal Non-Federal Code is G (General Fund of the U.S. Government), then Trading Partner Main Account must be 0000. Fail 

36 SPECIAL

TAS Restrictions for USSGL 192100 Receivable from Appropriations Validation Compound

USSGL account 192100 is restricted to specific TAS within the Department of the Treasury. Fail 

37 SPECIAL Pd 12 Zero Balance Validation Compound

The Dollar Amount for specific USSGL accounts must be $0 in period 12. Fail 

38 SPECIAL

USSGL 435000 and TAS Status Transitioning Flag Compound

If the TAS Status Transitioning Flag is K (Canceling), then USSGL 435000 Debit Credit Indicator must be C (Credit). Fail 

39 SPECIAL PYA and Is First Year Compound

If the Is First Year Indicator is Y (Yes) on the SMAF, then the PYA must be X (not an adjustment to prior year reporting). Fail 

40 SPECIAL

TAS Status Transitioning Flag and 101000 Compound

If the TAS Status Transitioning Flag is K (Canceling), then 101000 ending balance must be $0. Fail 

41 SPECIAL

Prior Year Upward and Downward Adjustments and Is First Year Compound

Prior Year Upward and Downward Adjustments cannot be reported in the TAS first year. Fail 

42 SPECIAL USSGL 490800 TAS limitation Compound

USSGL 490800 is restricted to specific TAS. Fail 

43 SPECIAL

Limited Use of USSGLs 408000, 412200 and 412250 Compound

The use of USSGLs 408000, 412200 and 412250 is restricted to specific TAS. Fail 

Bulletin No. 2023-11 VII VSR - 4 
Part 2

SUPPLEMENT

ID

Simple or

 Special Name Type Description Rule

Data Validations - Summary

U.S. Standard General Ledger

44 SPECIAL

USSGLs limited to X Authority Duration Code Compound

Specific USSGLs are limited to TAS with Authority Duration Code X (No Year TAS). Fail 

45 SPECIAL

USSGL Accounts Restricted to HHS and SSA Compound

Some USSGL accounts are restricted to TAS in the Department of Health and Human Services and the Social Security Administration. Fail 

46 SPECIAL

Restriction for Non-Federal Exceptions Compound

Federal Non-Federal Code domain value E (Non-Federal exceptions) is restricted. Exceptions are pending OMB OGC legal review. Fail 

47 SPECIAL

Borrowing Authority from Treasury and Borrowing Source Validation Compound

If the Borrowing Authority from Treasury Indicator is other than N (No Borrowing Authority from Treasury), then the USSGL Borrowing Source must be T (Treasury) or F (Federal Financing Bank). Fail 

48 SPECIAL

Borrowing Authority from the Public and Borrowing Source Validation Compound

If the Borrowing Authority from the Public Indicator is other than null, then the USSGL Borrowing Source must be P (public). Fail 

49 SPECIAL

USSGL Accounts and Borrowing Authority Indicator Compound

Some USSGL accounts are limited to TAS with Borrowing from the Treasury or Borrowing from the Public. Fail 

50 SPECIAL

USSGL Accounts and Contract Authority Indicator Compound

Some USSGL accounts are limited to TAS with Contract Authority. Fail 

Bulletin No. 2023-11 VII VSR - 5 
Part 2

SUPPLEMENT

ID

Simple or

 Special Name Type Description Rule

Data Validations - Summary

U.S. Standard General Ledger

51 SPECIAL

Backdated Transaction and Prior Year Adjustment Compound

If a transaction has been backdated to a previous fiscal year in CARS, then the Prior Year Adjustment for the transaction is B. The Backdated Transaction field on the SMAF will be Y (yes) if a backdated transaction has been processed. Fail 

52 SPECIAL

Is First Year and Beginning Balance Validation Compound

If the TAS is in the First Year of Authority then the Beginning/Ending Attribute must be E. Fail 

53 SPECIAL

USSGLs limited to ESF and Sinking Fund TAS Compound

Some USSGL accounts are limited to TAS 020X4444 and 020X0575. Fail 

54 SIMPLE Reduction Type SGL Simple

Reduction Type is required for the applicable USSGL accounts Pass 

55 SPECIAL

USSGL 259000 with "G" Federal Non Federal Indicator limited to certain TAS'. Compound

The use of the "G" domain value for USSGL 259000 is limited to certain TAS'. Fail 

56 SPECIAL

USSGL 199000 and Federal Non Federal Indicator "G" limited to certain Agencies. Compound

Use of USSGL 199000 with Federal Non Federal Indicator "G" limited to certain agencies. Fail 

57 SPECIAL

USSGL 750000 with Federal Non Federal Indicator "G" limited to certain TAS' Compound

Use of USSGL 750000 with Federal Non Federal Indicator "G" limited to certain TAS'. Fail 

64 SPECIAL

USSGL 438400 with Reduction Type "SEQ", Fund Type "EG" Authority Type "P" Compound

USSGL 4384000 with Reduction Type "SEQ", Fund Type "EG", and Authority Type Code "P" is limited to certain TAS. Fail 

65 SPECIAL

Limited Use of USSGL 4119 with Prior Year Adjustment "X" on Expired TAS Compound

Use of USSGL 4119 with PYA "X" on expired TAS is limited to certain TAS'. Fail 

Bulletin No. 2023-11 VII VSR - 6 
Part 2

SUPPLEMENT

ID

Simple or

 Special Name Type Description Rule

Data Validations - Summary

U.S. Standard General Ledger

66 SPECIAL

Limited Use of Borrowing Authority from Treasury Indicator "N" and Borrowing Source "T" Compound

The use of Borrowing Source "T" (Treasury) when Borrowing Authority from Treasury Indicator equals "N" is limited to specific TAS'. Fail 

67 SPECIAL

Limited use of specific USSGL Accounts with Authority Type Code "B" Compound

The use of some USSGL Accounts with Authority Type Code "B" is limited to specific TAS. Fail 

68 SPECIAL

Limited Use of 404700 with Authority Type Code "B", BEA of "M", Fund Type "ER/EP" and Finance Account Indicator "D" Compound

The use of USSGL 404700 with Authority Type Code "B", BEA Category Indicator "M", Fund Type "ER/EP" and Financing Account Code "D" is limited to specific TAS. Fail 

69 SPECIAL

Limited use of specific USSGL and Fund Type combinations Compound

The use of some USSGL and GTAS Fund Type Code combinations is limited to specific Treasury Account Symbols. Fail 

70 SPECIAL

Limited Use of USSGL 415100 with Authority Type Code "P" Compound

The use of USSGL 415100 with Authority Type Code "P" is limited to specific Treasury Account Symbols. Fail 

71 SPECIAL

Limited use of specific USSGL and Fund Type combinations with Authority Type Code "S" Compound

The use of USSGL 438200 with Fund Types "ES/ET", or USSGL 438400 with Fund Type "ES", and Authority Type Code "S" is limited to specific TAS. Fail 

72 SPECIAL

Limited use of USSGL 412400 with Fund Type "EG". Compound

The use of USSGL 412400 with GTAS Fund Type Code "EG" is limited to specific TAS. Fail 

73 SPECIAL

Limited use of USSGLs 415700 and 439700 with Fund Type "EG" and Authority Type Code "P" Compound

The use of USSGLs 415700 and 439700 with Fund Type "EG" and Authority Type Code "P" is limited to specific TAS. Fail 

74 SPECIAL

Limited Use of USSGL 439100 with PYA "X" on Expired TAS Compound

The use of USSGL 439100 with PYA "X" on an expired TAS is limited to specific TAS. Fail 

Bulletin No. 2023-11 VII VSR - 7 
Part 2

SUPPLEMENT

ID

Simple or

 Special Name Type Description Rule

Data Validations - Summary

U.S. Standard General Ledger

75 SPECIAL

Prohibited Use of Exchange Activity with the General Fund of the U.S. Government Compound

The General Fund of the U.S. Government does not engage in exchange activity therefore the Fed/NonFed of "G" can not be used with Exch/Nonexch of "E" or "X" Fail 

76 SPECIAL USSGLs Limited to IMF Compound

Some USSGL accounts are restricted to IMF TAS only. Fail 

77 SIMPLE Financing Account Code SGL Simple

The USSGL account must be valid for the Financing Account Code assigned to the TAS. Pass 

78 SPECIAL

TFM 2-4700 Appendix 3 FedNonFed and ExchangeNonExchange Limitations Compound

Specific combinations of USSGL, Federal Non-Federal Code, and Exchange Nonexchange Code are not valid. Fail 

79 SPECIAL

Prohibited Use of USSGL 240000 and Fed-NonFed of "Z" for Deposit Funds Compound

Deposit Funds are not permitted to use the Federal Nonfederal Code of "Z" with USSGL account 240000. Fail 

80 SPECIAL Limited Use of USSGL 579001 Compound

The use of USSGL 579001 is limited to specific Treasury TAS. Fail 

81 SPECIAL

Limited Use of 415900 and 415901 Compound

The use of USSGLs 415900 and 415901 is limited to specific TAS. Fail 

82 SPECIAL Limited Use of USSGL 439701 Compound

The use of USSGL 439701 is limited to specific TAS. Fail 

83 SPECIAL

Limited Use of 439700 with Authority Type "B" and/or Fund Type "EP" Compound

The use of USSGL 439700 with Authority Type Code "B" and/or Fund Type "EP" is restricted to specific TAS. Fail 

84 SPECIAL

Limited Use of USSGL 419000 with Financing Account Code "G" Compound

The use of USSGL account 419000 with Financing Account Code "G" is limited to specific TAS. Fail 

85 SPECIAL

Limited Use of USSGL 292000 on a C-TAS Compound

The use of USSGL account 292000 on a C-TAS is restricted to the Department of Defense. Fail 

Bulletin No. 2023-11 VII VSR - 8 
Part 2

SUPPLEMENT

ID

Simple or

 Special Name Type Description Rule

Data Validations - Summary

U.S. Standard General Ledger

86 SIMPLE Exempt Validation Programmatic

The use of Apportionment Category Code "E" is restricted to the TAS identified in the "Accounts Exempt from Apportionment" report included in OMB's apportionment system. Pass 

87 SIMPLE

ACB PRC COMBINATION RULE Programmatic

The Apportionment Category and Program Reporting Code pairing must be a valid combination on the apportionment included in OMB's apportionment system. Pass 

88 SPECIAL Limited Use of USSGL 151600 Compound

The use USSGL account 151600 is restricted to DoD TAS. Fail 

89 SPECIAL Limited Use of USSGL 153200 Compound

The use of USSGL account 153200 is limited to specific TAS. Fail 

90 SIMPLE

Disaster Emergency Fund Code Domain Value Restrictions Programmatic

The use of DEF Code domain values other than "Q" is limited to specific fund families. Pass 

91 SPECIAL

Main Account 3601 USSGL Restrictions Compound

TAS with Main Account 3601 are only permitted to report specific USSGL accounts. Pass 

92 SPECIAL Limited Use of USSGL 411601 Compound

The use of USSGL account 411601 is limited to specific TAS. Fail 

93 SPECIAL

Main Account 3603 USSGL Restrictions Compound

TAS with Main Account 3603 are only permitted to report specific USSGL accounts. Pass 

94 SPECIAL

Limited Use of USSGLs 415730 and 439730 Compound

The use of USSGL accounts 415730 and 439730 is limited to specific TAS. Fail 

95 SPECIAL

Main Account 3605 USSGL Restrictions Compound

TAS with Main Account 3605 are only permitted to report specific USSGL accounts. Pass 

96 SPECIAL

Main Account 3602 USSGL Restrictions Compound

TAS with Main Account 3602 are only permitted to report specific USSGL accounts. Pass 

Bulletin No. 2023-11 VII VSR - 9 
Part 2

SUPPLEMENT

ID

Simple or

 Special Name Type Description Rule

Data Validations - Summary

U.S. Standard General Ledger

97 SPECIAL

Main Account 3606 USSGL Restrictions Compound

TAS with Main Account 3606 are only permitted to report specific USSGL accounts. Pass 

98 SPECIAL

Main Account 3604 USSGL Restrictions Compound

TAS with Main Account 3604 are only permitted to report specific USSGL accounts. Pass 

99 SPECIAL

USSGL Reimbursable Flag "R" Restriction Compound

The use of some USSGL accounts with Reimbursable Flag "R" is limited to specific TAS. Fail 

100 SPECIAL

Restricted Use of USSGL accounts 415100 and 415700 on Expired TAS Compound

Reporting USSGL accounts 415100 and 415700 on expired TAS is restricted to specific TAS. Fail 

101 SPECIAL

Main Account 3608 USSGL Restrictions Compound

TAS with Main Account 3608 are only permitted to report specific USSGL accounts. Pass 

102 SPECIAL

Main Account 3609 USSGL Restrictions Compound

TAS with Main Account 3609 are only permitted to report specific USSGL accounts. Pass 

103 SPECIAL

Main Account 3610 USSGL Restrictions Compound

TAS with Main Account 3610 are only permitted to report specific USSGL accounts. Pass 

104 SPECIAL

Restricted Use of specific USSGL accounts with Reimbursable Flag "R" and Financing Account Indicator "G" Compound

Reporting some USSGL accounts with Reimbursable Flag "R" and Financing Account Indicator "G" is restricted to specific TAS. Fail 

107 SPECIAL

USSGL 411900 with Debit/Credit Indicator "C", PYA "X", Fund Type "EG", and DEFC "E" limited to certain TAS Compound

Use of USSGL 411900 with Debit/Credit Indicator "C", PYA "X", Fund Type "EG", and DEFC "E" limited to certain TAS. Fail 

108 SPECIAL

Reimbursable Flag Restriction for DEFC Values Compound

Reimbursable Flag must be "D" (Direct) for any DEFC values other than "Q" or "QQQ". Fail 

Bulletin No. 2023-11 VII VSR - 10 
Part 2

SUPPLEMENT

ID

Simple or

 Special Name Type Description Rule

Data Validations - Summary

U.S. Standard General Ledger

110 SPECIAL

FBWT restriction on specific suspense accounts Compound

SAM Default Accounts (Availability Type F) (Main Account 3500 and 3502) must have $0 FBWT each reporting period Fail 

111 SPECIAL

Special and Trust Fund Restriction for Specific USSGL Accounts with Reimbursable Flag "D" Compound

Reporting some USSGL accounts with Reimbursable Flag "D" and Fund Type "ES" or "ET" is restricted to specific Fund Families. Fail 

112 SPECIAL

Main Account 3611 USSGL Restrictions Compound

TAS with Main Account 3611 are only permitted to report specific USSGL accounts. Pass 

113 SPECIAL

Main Account 3612 USSGL Restrictions Compound

TAS with Main Account 3612 are only permitted to report specific USSGL accounts. Pass 

114 SPECIAL

Prohibited Use of USSGL Account 411910 on No-Year TAS Compound

"No-Year" TAS (Authority Duration Code "X") are not permitted to report USSGL account 411910. Fail 

115 SPECIAL

USSGL Accounts Restricted to U.S. Army Corps of Engineers TAS Compound

Some USSGL accounts are restricted to specific TAS for the U.S. Army Corps of Engineers Fail 

116 SPECIAL

USSGL accounts Restricted to Department of Transportation Compound

Some USSGL accounts are for Department of Transportation use only. Fail 

117 SPECIAL

USSGL accounts Restricted to U.S. Department of Agriculture Compound

Some USSGL accounts are restricted to specific TAS for the U.S. Department of Agriculture. Fail 

118 SPECIAL

Restricted Use of USSGL Accounts 113500, 113510, and 123500 Compound

The use of USSGL accounts 113500, 113510, and 123500 is restricted to specific TAS. Fail 

119 SPECIAL

Restricted Use of USSGL Accounts 416512, 416612, 416712, and 422512 Compound

The use of USSGL accounts 416512, 416612, 416712, and 422512 is restricted to the U.S. Army Corps of Engineers Fail 

Bulletin No. 2023-11 VII VSR - 11 
Part 2

SUPPLEMENT

ID

Simple or

 Special Name Type Description Rule

Data Validations - Summary

U.S. Standard General Ledger

120 SPECIAL

Restricted Use of USSGL 422100 on Financing Accounts Compound

Reporting USSGL account 422100 with Financing Account Code "G" is restricted to specific TAS. Fail 

121 SPECIAL

Restricted Use of USSGL Accounts 421100 and 403500 Compound

The use of USSGL accounts 421100 and 403500 is restricted to specific Department of Defense TAS only. Fail 

122 SPECIAL Abnormal Balance Validation Compound

Reporting abnormal balances for some USSGL accounts is restricted to TAS approved by OMB in the GTAS Override Request Exercise. For more information see the Abnormal Budgetary USSGL Account Balances Dashboard (https://go.max.gov/abnormalbalances). Fail 

123 SIMPLE BUDGET OBJECT CLASS Look Up

The Budget Object Class must be valid based on the OMB Circular A-11 Pass 

124 SPECIAL

Limited Use of USSGL 426900 with Reimbursable Flag "D" Compound

The use of USSGL account 426900 with Reimbursable Flag "D" is limited to specific TAS. Fail 

125 SIMPLE

Bureau Code and TAS Combination Rule Programmatic

The Bureau Code must be valid for the reporting TAS Pass 

126 SPECIAL

Main Account 3613 USSGL Restrictions Compound

TAS with Main Account 3613 are only permitted to report specific USSGL accounts. Pass 

127 SPECIAL

Main Account 3614 USSGL Restrictions Compound

TAS with Main Account 3614 are only permitted to report specific USSGL accounts. Pass 

128 SIMPLE

Budget Object Class Requirement SGL Simple

Budget Object Class is required for some USSGL accounts. Pass 

129 SPECIAL

Restricted Use of USSGL Accounts 259100 and 259200 Compound

The use of USSGL accounts 259100 and 259200 is restricted to specific TAS. Fail 

Bulletin No. 2023-11 VII VSR - 12 
Part 2

SUPPLEMENT

ID

Simple or

 Special Name Type Description Rule

Data Validations - Summary

U.S. Standard General Ledger

130 SPECIAL

Restricted Use of USSGL Account 413810 Compound

The use of USSGL account 413810 is restricted to Foreign Military Sales Trust Fund - Main Account 8242 only. Fail 

131 SPECIAL

USSGL Accounts Restricted to Budget Object Class "4100" Compound

Some USSGL accounts are restricted to reporting Budget Object Class "4100" only. Fail 

132 SPECIAL

TAS Restrictions for USSGL Accounts 480110 and 490110 Compound

USSGL accounts 480110 and 490110 are restricted to specific TAS. Fail 

Bulletin No. 2023-11 VII VSR - 13